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Registered number: 06994365
Verse Group Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06994365
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 14,400 606
14,400 606
CURRENT ASSETS
Debtors 7 95,120 179,817
Cash at bank and in hand 568,777 334,840
663,897 514,657
Creditors: Amounts Falling Due Within One Year 8 (244,430 ) (201,313 )
NET CURRENT ASSETS (LIABILITIES) 419,467 313,344
TOTAL ASSETS LESS CURRENT LIABILITIES 433,867 313,950
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,000 ) -
NET ASSETS 430,867 313,950
CAPITAL AND RESERVES
Called up share capital 49 53
Capital redemption reserve 15 11
Profit and Loss Account 430,803 313,886
SHAREHOLDERS' FUNDS 430,867 313,950
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Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Sean Connell
Director
16 March 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Verse Group Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 06994365 . The registered office is Gridiron Building 1 Pancras Square, Kings Cross, London, England, N1C 4AG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer equipment 33% straight line
Plant and machinery 33% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.

Assets acquired under hire purchase contracts are depreciated over their useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.

Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
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2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
2023 2022
Average number of employees, including directors during the year 47 46
47 46
5. Tangible Assets
Computer equipment Plant and machinery Total
£ £ £
Cost
As at 1 September 2022 - 624 624
Additions 6,219 8,011 14,230
As at 31 August 2023 6,219 8,635 14,854
Depreciation
As at 1 September 2022 - 18 18
Provided during the period 9 427 436
As at 31 August 2023 9 445 454
Net Book Value
As at 31 August 2023 6,210 8,190 14,400
As at 1 September 2022 - 606 606
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 92,227 171,315
Other debtors 2,893 8,502
95,120 179,817
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 27,057 878
Bank loans and overdrafts 509 -
Other creditors 10,826 30,573
Taxation and social security 206,038 169,862
244,430 201,313
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